Arkansas Statutes

§ 26-18-202 — Failure to pay or file return

Arkansas § 26-18-202

This text of Arkansas § 26-18-202 (Failure to pay or file return) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 26-18-202 (2026).

Text

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.

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Related

Owens v. State
128 S.W.3d 445 (Supreme Court of Arkansas, 2003)
44 case citations
Opinion No.
(Arkansas Attorney General Reports, 1991)

Legislative History

Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-18-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-18-202.